Omission of section 144 BA
34. Section 144BA of the Income-tax Act (as inserted by section 62 of the Finance Act, 2012) (23 of 2012) shall be omitted with effect from the 1st day of April, 2014.
Notes on Clauses:
Clause 34 of the Bill seeks to omit section 144BA of the Incometax Act (as inserted by section 62 of the Finance Act, 2012) relating to reference to Commissioner in certain cases.
This amendment will take effect from 1st April, 2014.
